Starburst Coffee Company roasts and packs coffee beans. The process begins in the Roasting Department. From the Roasting Department, the coffee beans are transferred to the Packaging Department. On January 1, 2010, the balance of the account Work in Process – Roasting Department was as follows:

Work in Process – Roasting Department (9,400 units, 80% completed)        $37,600

The account Work in Process - Roasting Department was increased during January by the following costs:

Direct materials (65,200 units)                                $135,600

Direct labor                                                                  109,152

Factory overhead                                                          67,900

During January, 66,800 units were completed and transferred to the Packaging Department. As of January 31, 2010 there were 7,800 units, 60% complete in the Roasting Department.

Instructions

Prepare a cost of production report for the Roasting Department, using the average cost method.